There are many reasons for moving away from its home country. Most of the time it is not for tax reasons, but has a family or economic background.
Tax law plays a major role here and careful and forward-looking planning is required to ensure that the move is also effective from a tax perspective.
Moving away does not always exempt the taxpayer from continuing to file tax returns. If there are still connecting factors in Germany, tax returns must continue to be filed for these.
The tax liability is reduced when changing from unlimited tax liability with the world income to the purely domestic income. Nevertheless, they must be declared as limited taxpayers within the framework of a tax return.
The assessment in the international environment holds some specific aspects, which we gladly face on a daily basis. Feel free to contact us
DELTAKAP International Tax Consulting
Managing Director, Tax Advisor LL.M. (International Tax Law), CPAA (United Arab Emirates)